JUDGMENT :

A.K. Jayasankaran Nambiar, J.

1. In all these S.T. Revisions filed by the assessee, what is impugned is the common order of the Kerala Value Added Tax Appellate Tribunal, Thiruvannathapuram, dismissing the appeals preferred by the petitioner for the assessment years 2009-2010, 2010-2011, 2011-2012 and 2012- 2013 under the Kerala General Sales Tax Act (for short, the KGST Act).

2. The brief facts necessary for the disposal of these S.T.Revisions are as follows:

The petitioner is a proprietor of a bar hotel and registered as a dealer under the KGST Act. During the assessment years 2009-2010 to 2012-2013, the petitioner, without formally opting for payment of tax on compounded basis in terms of Section 7(1)(a) of the KGST Act, nevertheless paid tax on compounded basis along with the monthly returns that were filed for the said years. The said fact is borne out from the copies of the returns that have been made available before us for perusal by the learned Government Pleader through the affidavits filed in these revision petitions. A perusal of those returns clearly shows that the computation and payment of tax was on compounded basis. Details of the Cheque/Demand Draft by whic